In this article, the authors consider issues of fiscal decentralization in the context of sustainable development of territories, justify the development trends of the world community in providing public goods for the population. The analysis of this issues is carried out in comparison of indicators for Russia and the countries of the Organization for Economic Cooperation and Development (OECD). This allows assessing the current level of fiscal decentralization in the world community, in Russia, and also determining its prospects. The authors presented the results of the study, which contain the dynamics of subnational budgets of Russia and OECD countries, separately identified local budgets, the dynamics of financing of proactive budgeting, the typology of the main projects of proactive budgeting, examples of municipal-private partnership projects implemented in Russia. In addition, the article sets out new approaches to the financial support of local government activities in the country, based on the introduction of self-taxation, bond loans and other forms of financing at the municipal level.
The tax reforms in Ukraine last a long time but do not lead to the desirable results. It actualizes the research of mistakes and wrong managerial decisions. The authors consider that the main reason of ineffective tax reforms is ignoring the objective features of taxes and fundamentals of management under policy making. The article aims to prove this hypothesis. The authors use the method of logical assumptions based on the interrelation of objective and subjective as well as the statistical data analysis for evidence. They show that the definition of taxes can be interpreted in different way. It predetermines the tax reform beneficiary: government or society. The Ukrainian government determines the tax reform purposes in abstractive form without quantitative indicators and does not analyses the previous tax transformations results. Such management does not meet the principles that objectively predetermine tax reform successful results. The tax transformations during 2014-2018 led to the tax burden grows. In the result the government revenue increased. At the same time it led to the cutback of consumption demand. The indicators of the pharmacy market and excise goods market development prove this conclusion. Such effect was a logical result of the ignoring objective properties of taxes. Managerial decisions on the tax system reforming contradicted to the purpose of the tax system reform in Ukraine-to provide economic grows. The statistical data demonstrate a little GDP grows. But most of people became much poor through unequal distribution of income. The Ukrainian government did not use the natural properties of tax as regulators of consumption demand through shifting the tax burden from poor sector of population due to towards the income that significantly exceeds the average. The authors suggest the further ways of the tax system reforming in Ukraine
Subject. This article explores the indicators, trends and factors of the process of decentralization of budget systems of different countries. Objectives. The article aims to define patterns in the development of inter-budgetary relations in the Organization for Economic Co-operation and Development (OECD) countries and Russia. Methods. For the study, I used the methods of analysis and synthesis, comparison, and correlation. Results. The article describes the reasons and causes affecting the decentralization of the budget systems of countries and formulates provisions for the development of budget relations decentralization in the world. Conclusions. The decentralization of sub-national budget revenues in the OECD countries declined between 2009 and 2018. Improving the decentralization of the Russian Federation's budget system in the foreseeable future is hardly possible for the reasons described in the article. The results of the study can be used in the development of budgetary policies of countries in the field of inter-budgetary relations.
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